摘要伴随着世界经济发展协同一体化进展的不断深入，中国企业面对的市场竞争压力逐渐增大，怎么样去将市场竞争压力转化为企业发展动力，并且企业能在市场竞争过程之中扩大发展企业规模和市场份额，是中国每一个企业经营者不得不要去重视思考的难题。对于中国企业的经营者来说，怎样准确，全面的掌握企业盈利能力的具体情况是一件十分重要的事情。因为能否掌握企业的盈利能力现状，对企业的管理战略与生存发展有着深刻的影响。企业如果掌握企业本身的盈利能力，将有益于企业的发展。本文先对盈利能力的含义概念进行论述，对佛山照明这一企业经营发展概况有一定的了解，再对佛山照明盈利能力的现状进行阐述，根据佛山照明这一企业的具体现状提出盈利能力相关所存在的问题，主要有：资本结构恶化，企业成本费用支出增长过快，企业运营水平有待提高等问题；主要提出的对应措施有加强企业成本管理，降低成本费用，优化企业资本结构，提高资产运营水平，增强企业销售获利能力，产品创新等关键词：盈利能力运营水平资本结构AbstractWiththecontinuousdeepeningoftheprogressofcoordinatedintegrationofworldeconomicdevelopment,thepressureofmarketcompetitionfacedbyChineseenterprisesisgraduallyincreasing.ScaleandmarketshareareproblemsthateveryChinesebusinessoperatorhastopayattentionto.ForthemanagersofChineseenterprises,howtoaccuratelyandcomprehensivelygraspthespecificsituationofcorporateprofitabilityisaveryimportantthing.Becausetheabilitytograspthecurrentstatusofthecompany'sprofitabilityhasaprofoundimpactonthecompany'smanagementstrategyandsurvivalanddevelopment.Iftheenterprisemasterstheprofitabilityoftheenterpriseitself,itwillbenefitthedevelopmentoftheenterprise.Thisarticlefirstdiscussestheconceptofprofitability,hasacertainunderstandingofthebusinessdevelopmentprofileofFoshanLighting,andthenexplainsthecurrentstatusofFoshanLighting'sprofitability.BasedonthespecificstatusofFoshanLighting,thispaperproposesaThemainproblemsare:thedeteriorationofthecapitalstructure,theexcessivegrowthofthecompany'scostexpenses,andtheneedtoimprovethecompany'soperatinglevel;themaincountermeasuresproposedaretostrengthenthecompany'scostmanagement,reducecosts,optimizethecompany'scapitalstructure,andimproveassetoperationsLevel,enhancetheprofitabilityofenterprisesales,productinnovation,etc.Keywords:profitability,operatinglevel,capitalstructure目录一、引言...............................................................................................................................4二、盈利能力概念和相关文献综述...................................................................................4（一）企业的盈利能力分析...........................................................................................4（二）电器照明行业特点...............................................................................................5三、佛山照明股份盈利能力现状.......................................................................................6（一）佛山照明企业概况简述.......................................................................................6（二）佛山照明企业盈利能力指标...............................................................................7四、佛山电器照明股份有限公司盈利能力存在的问题...................................................8（一）企业成本费用支出增长过快...............................................................................8（二）资本结构恶化.....................................................................................................10（三）销售毛利率下...
